分公司需要单独建账吗？-公司经营相关法律援助-法律咨询免费平台-国际律师联盟

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问题	分公司需要单独建账吗？
释义	法律分析：非独立核算的分公司也要建账,只是每月将报表汇总到总公司,由总公司负责合并报表并向税务局报税。在对总公司作纳税检查时,分公司的帐目也是检查的对象。法律依据：《中华人民共和国公司法》第十四条公司可以设立分公司。设立分公司，应当向公司登记机关申请登记，领取营业执照。分公司不具有法人资格，其民事责任由公司承担。
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